Brazil — Gambling Regulation
Newly regulated: Law 14.790/2023 created the fixed-odds betting and online gaming framework, the SPA (Ministry of Finance) licenses operators, and the licensed market went live on January 1, 2025.
Legal status by vertical
| Vertical | Status | Since | Tax / basis |
|---|---|---|---|
| Online casino | Regulated | 2025 | 13% of GGR in 2026 (12% at launch; escalates to 14% in 2027, 15% from 2028) + player income tax on net winnings |
| Sports betting | Regulated | 2025 | 13% of GGR in 2026 (escalating to 15% by 2028) |
| Poker | Grey Market | — | — |
| Lottery | State Monopoly | — | Caixa Econômica Federal (federal lotteries) |
'Jogos online' covered by the same framework as fixed-odds betting; R$30M licence covers up to 3 brands for 5 years.
Fixed-odds betting legalized in principle by Law 13.756/2018; operational licensing arrived with Law 14.790/2023.
Not expressly covered by the fixed-odds framework; long-standing skill-game jurisprudence applies to live play.
From legal-in-principle to licensed market
Brazil legalised fixed-odds betting in principle in 2018 (Law 13.756/2018) and then took five years to build the machine that could license it. Law 14.790 of December 2023 supplied the framework — covering both fixed-odds betting and "jogos online", the online casino vertical — and put the Secretaria de Prêmios e Apostas (SPA) of the Ministry of Finance in charge. The licensing window opened in 2024, and the regulated market went live on January 1, 2025.
The licence terms are distinctive: R$30 million buys a five-year authorisation covering up to three brands, and licensed operators must run on the mandatory bet.br domain — making the legal market visibly distinguishable from the offshore one. Roughly 80 operators held an active licence as of May 2026, on the SPA's published list.
An escalating tax curve
Brazil wrote its tax increase into the calendar: 12% of gross gaming revenue at launch, 13% in 2026, 14% in 2027 and 15% from 2028, alongside player income tax on net winnings. The escalation gives the young market breathing room while committing it to a higher steady state.
The frame has edges. Poker sits outside the fixed-odds framework, resting on Brazil's long-standing skill-game jurisprudence rather than an express licence. Lotteries remain a state monopoly operated federally through Caixa Econômica Federal. Both are reminders that Law 14.790 regulated two verticals, not gambling as such.
Key facts
- Licensing window opened 2024; market live January 1, 2025
- bet.br domain mandatory for licensed operators
- ≈80 operators hold an active licence as of May 2026; SPA/MF publishes the list
Frequently asked questions
Is online casino legal in Brazil?
Who regulates online gambling in Brazil?
What is the online gambling tax rate in Brazil?
Is online sports betting legal in Brazil?
Can private operators run lotteries in Brazil?
- Lei nº 14.790, de 29 de dezembro de 2023 — Planalto (Brazil), www.planalto.gov.br
- Secretaria de Prêmios e Apostas — Ministério da Fazenda — gov.br, www.gov.br